 | United States - 1917 - 706 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. , °«реай... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...calendar year for which the rates of tax differ from those for the preceding calendar year, then (i) the rates for such preceding calendar year shall apply...fiscal year ends shall apply to the remainder. The only difference in the application of the foregoing section to the year 1919 lies in the lower rates... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. (Amended... | |
 | National Bank of Commerce in New York - 1917 - 180 pages
...an amount of each partner's share of such Partnership ffa ' F i may fix it. own partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. .. pivldends... | |
 | Joseph Jay Scott - 1917 - 386 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. 111 (f)... | |
 | Harris, Forbes & Co., New York - 1917 - 170 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. (f) In... | |
 | United States, Guaranty Trust Company of New York - 1917 - 140 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. (2) Subdivision... | |
 | National Bank of Commerce in New York - 1917 - 182 pages
...preceding calendar year shall apply to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal...calendar year bears to the full fiscal year, and (2) the rate for the calendar year during which such fiscal year ends shall apply to the remainder. (e) In... | |
 | George Edwin Holmes - 1917 - 690 pages
...1917. 22 See Chapter 23. FI Tar.— 8 to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal year falling within such preceding calendar year bears to the full fiscal year and the rate for the calendar year during which... | |
 | George Edwin Holmes - 1917 - 674 pages
...October 3, 1917. 22 See Chapter 23. to an amount of each partner's share of such partnership profits equal to the proportion which the part of such fiscal year falling within such preceding calendar year bears to the full fiscal year and the rate for the calendar year during which... | |
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... of such fiscal year falling within such calendar year bears to the full fiscal year, and (2) the rates for the calendar year during which such fiscal year ends shall apply to an amount of each partner's share of such partnership net income (determined... 
